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SEC Company Response from DANA INC (DAN) (CIK 0000026780) (DAN) — Nov 2, 2012

DANA INC (DAN) (CIK 0000026780)
Date: Nov. 2, 2012 · CIK: 0000026780 · Accession: 0000950142-12-002093

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File numbers found in text: 001-01063

Referenced dates: October 25, 2012

Date
November 2, 2012
Author
Legal Branch Chief
Form
CORRESP
Company
DANA INC (DAN) (CIK 0000026780)

Letter

Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Dana Holding Corporation Form 10-K for the year ended December 31, 2011 Filed February 23, 2012 File No. 001-01063

Dear Mr. Dobbie:

On behalf of Dana Holding Corporation (“Dana”), we confirm receipt of your comment letter dated October 25, 2012. Dana will provide the requested response by November 16, 2012.

Very truly yours,
/s/ David S. Huntington

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CORRESP
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filename1.htm

    Unassociated Document

WRITER'S DIRECT DIAL NUMBER

212-373-3124

WRITER'S DIRECT FACSIMILE

212-492-0124

WRITER'S DIRECT E-MAIL ADDRESS

dhuntington@paulweiss.com

November 2, 2012

Via EDGAR

Mr. Justin Dobbie

Legal Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

Re:

Dana Holding Corporation

Form 10-K for the year ended December 31, 2011

Filed February 23, 2012

File No. 001-01063

Dear Mr. Dobbie:

On behalf of Dana Holding Corporation (“Dana”), we confirm receipt of your comment letter dated October 25, 2012.  Dana will provide the requested response by November 16, 2012.

Very truly yours,

/s/ David S. Huntington

David S. Huntington

cc.           Rodney R. Filcek

Dana Holding Corporation